What does or doesn’t constitute a transfer of a going concern (TOGC)? Timothy Jarvis (Squire Patton Boggs) examines the Upper Tribunal’s decision in the Royal College of Paediatrics VAT case.
The Upper Tribunal’s decision to uphold the First-tier Tribunal's ruling in Astral creates opportunity, but also uncertainty regarding what counts as the construction of a new building. Graham Elliott (Withers) examines the issues
Tax differentials and state aid
Customs duty classification of tuners
Concession on supplies of staff
Sale of a building and TOGC
VAT restitution claim by final consumer
Why taxpayers should consider making protective claims for VAT refunds, pending the appeal in Adam Mather, by Alan Sinyor (Berwin Leighton Paisner)
HMRC has issued its position regarding the UK VAT grouping rules following the CJEU decision in Skandia America Corp (USA), filial Sverige (C-7/13).
Was the provision of car breakdown cover a supply of insurance?